Payroll Tax Forms

W-2 is a tax document issued at the beginning of each calendar year. The W-2 documents the salary paid, FICA and FICA med taxes paid, Federal taxes paid and State (either Delaware or Delaware and Maryland) taxes paid in the previous calendar year. For example the W-2 received in January 2016 will be for earnings from 2015.

To request a reprint of a W-2, please complete the W-2 Reprint Request Form.

If you believe you should have received a W-2 but did not or if the information in your W-2 is not correct, please contact payroll by email (pr-staff@udel.edu) or call (302)-831-8677. Please note that the deadline for the university to mail W-2 forms for each tax year is January 31st.

Beginning Tax Year 2020, employees may elect to receive their annual W-2 forms electronically. Employers must comply with specific IRS regulations to use electronic W-2's and employees must provide their consent to receive an electronic W-2 instead of a paper copy.

If you do not consent to electronic delivery, your W-2 form will be printed and mailed to your home address during the last week of January. Please confirm that your home address is correct in the HR system by going to the Employee Demographic Data Web View.

To review your current W-2 Consent Status, please refer to the W-2 Electronic Consent Form.

If you have any questions regarding this notice or your W-2 Consent, please contact payroll by email (pr-staff@udel.edu) or call (302)-831-8677.

The W-4 web form is a self-service webform used by employees to elect/update their tax withholding for Federal, State (Delaware, Maryland, Pennsylvania) and/or Locality (Wilmington). Any State taxes for states other than Delaware, Maryland or Pennsylvania, or local taxes other Wilmington, must be paid directly to that State or Locality.

W4 Form Resources:

• Multiple jobs and Deductions Worksheet
• IRS’s Tax Withholding Estimator
• Notice 1392

*** Note about New W4 Form:

The 2020 Form W-4, Employee’s Withholding Certificate, is very different from previous versions. This is due to the federal tax law changes that took place in 2018. The Internal Revenue Service (IRS) is not requiring all employees to complete the revised form and has designed the withholding tables so that they will work with both the new and prior year forms. However, certain employees will be required to use the new form: those hired in 2020 and anyone who makes withholding changes during 2020.

Even though the IRS does not require all employees to complete the revised form and even if your tax situation has not changed, we recommend you perform a “paycheck checkup” to see if you need to make adjustments to your current withholding. To conduct the checkup, you can use the IRS’s Tax Withholding Estimator. To effectively use the estimator, it is helpful to have a copy of your most recent pay stub and tax return. It is likely that the estimator will be updated to account for the 2020 tax tables in early January. Please note: if you do not submit a new form, withholding will continue based on your previously submitted form.

Before completing the 2020 Form W-4, please read the instructions that are included with the form. You must complete Steps 1 and 5. Steps 2, 3, and 4 are optional, but completing them will help ensure that your federal income tax withholding will more accurately match your tax liability. Step 1 is for your personal information; Step 2 is for households with multiple jobs; Step 3 is used to claim tax credits for dependents; Step 4 is for other adjustments (additional income such as interest and dividends, itemized deductions that exceed the standard deduction, and extra tax you want withheld); and Step 5 is where you sign the form.

The IRS takes your privacy seriously and suggests that, if you are worried about reporting income from multiple jobs in Step 2 or other income in Step 4(a), you check the box in Step 2(c) or enter an additional withholding amount in Step 4(c). To determine the additional withholding amount, you can use the withholding estimator.

The IRS has also published Frequently Asked Questions that you may find helpful as you complete the form.

Note: A non-resident alien employee for tax purposes should use Notice 1392 to complete the W-4.

Document issued at the beginning of each calendar year. The 1042s documents any income paid under a tax treaty in the previous year. An employee may receive both a W-2 and a 1042s.

1042 Instructions

A tax treaty is an agreement between the United States and a particular country which reduces or waives taxes for a certain period of time or a certain dollar amount. The money earned under a tax treaty is reported on the 1042s form. The treaty is automatically offered to any employee who qualifies for it. It does not need to be requested. The university also reserves the right to not offer a treaty. All employees new hire documents are individually reviewed to insure accurate tax withholdings and to see if a tax treaty is applicable. If a treaty is applicable it is automatically offered and sent to the department in which the person is employed.

If you were eligible for health benefits in the calendar year, the University will provide you with a tax document, form 1095C. Form 1095 reports information about your health care coverage as required by the Affordable Care Act. The University will mail Form 1095 to your current address on file no later than the IRS Federal Deadline.

If you need to request a reprint or correct your Form 1095, please contact Payroll at pr-staff@udel.edu.